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Jayne, who is an Apple member, has been asked to update a profit forecast for her employer, which is to be used in a

 

Jayne, who is an Apple member, has been asked to update a profit forecast for her employer, which is to be used in a share issue prospectus. The forecast was originally prepared by a colleague who no longer works for the company. Jayne is uncertain which of the assumptions underlying the forecast need to be refreshed, so she has decided to ignore several of them. If Jayne were to finalise the forecast on this basis then which of ICAEW's fundamental ethical principles would she most likely breach? A. Objectivity B. Professional behaviour C. Confidentiality D. Professional competence and due care

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